Following the instructions on the Data tab, complete the spreadsheet for your Chief Financial Officer.

Estimates at the beginning of the year	Assembly	Production	Total
Manufacturing Overhead Costs	$ 480,000	$ 528,000	$ 108,000
Direct Labor-hours	12,000	7,200	19,200
Machine hours	4,800	24,000	28,800
Job 142
Direct labor-hours	25	17	42
Machine hours	17	20	37
1. Calculate the amount of manufacturing overhead applied to Job 142. Converse uses a plantwide predetermined overhead rate based on direct labor hours.
2. The CFO is considering changing the allocation base for Production to machine hours (instead of direct labor hours). The allocation base for Assembly would continue to be direct labor hours.
Assembly	Production	Total